G/VAL/W/344  
 
21 October 2019  
(19-6932) Page: 1/9 
Committee on Customs Valuation  Original: English  
 
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON  
IMPLEMENTATION OF AR TICLE VII OF THE GEN ERAL  
AGREEMENT ON TARIFFS  AND TRADE 1994  
MYANMAR  
Replies from Myanmar  to the United States regarding document G/VAL/ W/329  
The following submission, dated 18 October 2019, is being circulated at the request of the delegation 
of Myanmar.  
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Question 1  
With respect to Chapter 1(2)(b) of Government Notification 91/2017, please clarify 
whether, in the definition for "transaction value of identical good s," the term "sale value" 
refers to a previously accepted transaction value.  
Answer:  
Yes. The term "sale value " refers to the previously accepted transaction value.  
Question 2  
With respect to Chapter 1(2)(d) of Government Notification 91/2017, please clari fy 
whether, in definition for "Transaction value of similar goods," the terms "sale value" 
refers to a previously accepted transaction value.  
Answer:  
Yes. The term "sale value " refers to the previously accepted transaction value.  
Question 3  
Would Myanmar p lease provide further information on the meaning of the term "service 
fee" in Chapter 1(2)(o) of Government Notification 91/2017? Could Myanmar please 
clarify under what circumstances, if any, such fee are included in the customs value of 
merchandise?  
Answ er: 
The term "Service fee " in Chapter (1)(2)(d)means "Brokerage " which is mentioned in Explanatory 
Note 2.1 to the Customs Valuation Agreement  (CVA) . Concerning with the "brokerage ", Myanmar 
will follow in accordance with the Article 8.1 (a).  G/VAL/W/344  
 
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  Question 4  
Chapter 1(2)(q)(1) of Government Notification 91/2017 states the "[p]articipation as an 
office or director in a business of a person" is grounds for persons to be considered related 
persons. Could Myanmar please confirm that persons are considered related under this 
subsection only if they are officers or directors in one another 's businesses, in accordance 
with Article 15.4 (a) of the CVA?  
Answer:  
With regards to "Participation as an officer or director in a business of a person " in Chapter 1(2)(q) 
of the  Notification, Myanmar would like to confirm that the persons are related under this subsection 
only if they are officers or directors in on another 's business in accordance with Article 15.4(a) of 
the CVA .  
Question 5  
Chapter 1(2)(q)(2) of Government Notification 91/2017 states the "[b]eing a shareholder 
of a business" is grounds for persons to be considered related persons. Could Myanmar 
please explain whether this provision is implementing Article 15.4(b) of the CVA, Which 
provides that pe rson are related if they are legally recognized partners in business? 
If Chapter 1(2)(q)(2) of Government Notification 91/2017 is not implementing 
Article  15.4.(b) of the CVA, would Myanmar please explain the basis for this requirement?  
Answer:  
"[b]eing a shareholder of a business " in Chapter 1 (2) (q) (2) is considered the person related under 
this subsection only "if they are legally recognized partners in business " in accordance with 
Article  15.4(b) of the CVA. Concerning with the related persons in Valu ation Cases, Myanmar will 
follow Article 1.2 and 15.4 of the CVA.  
Question 6  
Chapter 2(5) of Government Notification 91/2017 provides that "[i]f an importer 
requests, Method 4 and 5 may be interchangeable by applying in order." Will Myanmar 
Customs grant the request of an importer to reverse the application of Method 4 and 5, or 
does Myanmar Customs have discretion to deny the importer 's request?  
Answer:  
The description in Chapter 2(5) of Government Notification 91/2017 is referred to Article (4) of 
the CVA. At the request of the importer, the order of application of Article s 5 and 6 shall be allowed 
to reverse. The request on application of Article s 5 and 6 of the importer shall not be rejected by 
Customs Authority.  
Question 7  
Chapter 3(7)(c) of Government  Notification 91/2017 states that "[i]f the reasonable 
valuation could not be done under the provisions of this Chapter, any resale, disposal or 
utilization of the goods by the buyer shall have directly or indirectly no benefit to seller." 
Please explain h ow this provision is consistent with Article 1.1(c) of the CVA, which 
provides that "that no part of the proceeds of any subsequent resale, disposal or use of 
the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate 
adjustment can be made in accordance with the provision of Article 8." Does Chapter 3(7) 
(c) Government Notification 91/2017 disallow to use of transaction value even in cases 
where an appropriate adjustment can be made, in accordance with Article 8 of the C VA, 
for any proceeds accruing to the seller?  G/VAL/W/344  
 
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  Answer:  
The provision in Chapter 3 (7)(c) of Government Notification 91/2017 is referred to Article 8(d) of 
the CVA . Adjustment is allowed to make in accordance with Article 8(d) and the value of proceeds 
shall be added to price actually paid or payable in accordance with the provision of Article 8(d).  
Question 8  
Chapter 3(7)(d) of Government Notification 91/2017 states that "[b]uyer  and seller shall 
not be related persons," Please explain how this provision implements Article 1.1(d) and 
Article 1,2 of the CVA, is transaction value acceptable where the buyer and seller are 
related but the relationship did not influence the price?  
Answ er: 
The customs value of imported goods is the transaction value when the buyer and seller are not 
related person as provided in Article 15.4 of the CVA . The invoice value is not acceptable if there is 
relationship between the buyer and seller. However, th e transaction value can be accepted provided 
that the relationship did not influence the price actually paid or payable even if the buyer and seller 
are related  
Question 9  
Would Myanmar please explain the meaning of "consultation value" as used in Chapter  3 
of Government Notification 91/2017?  
Answer:  
"Consultation value " refers to "Adjustment " which is added to the price actually paid or payable in 
accordance with the Article 8 of the CVA . Consultation Value shall be replaced with the word 
Adjustment.  
Question 10  
Chapter 3(8) of Government Notification 91/2017 states that "[t]he value actually paid 
or to be paid shall be added the following …" Please explain when these adjustments are 
made. Are these adjustment added only "in cases where specific elements which are 
considered to form a part of the value for customs purposes are incurred by the buyer but 
are not included in the price actually paid or payable for the imported goods, "or are they 
added more generally?  
Answer:  
The adjustments are not made gener ally. The value of adjustments will be added to the invoice value 
in case the specific conditions described in Article 8 of the CVA  are occurred.  
Question 11  
Chapter 3(8)(c) of Government Notification 91/2017 provide an addition for "[f]ees for 
intellectua l right and licence directly or indirectly paid by the buyer for the goods being 
valued under a purchase agreement." Please explain whether this provision implements 
the requirement in Article 8.1 (c) of the CVA that in order to be added to the value the 
royalty and license fee must be paid as a condition of sale of the imported merchandise. 
Please also explain whether, under Chapter 3(8)(c), the obligation must arise from a 
"purchase agreement" in order to be added as an adjustment to the price actually pa id or 
payable. Please also explain whether, under Chapter 3(8)(c), the obligation must arise 
from a "purchase agreement" in order to be added as an adjustment to the price actually 
paid or payable.  G/VAL/W/344  
 
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  Answer:  
The provision under Chapter (3)(8)(c) implements "Royalties and Licence fee which are provided in 
Customs Valuation Agreement, Article 8.1(c). " 
Question 12  
Would Myanmar please explain the meaning of the term "class" as used Chapter 4 and 5 
of Government Notification 91/2017? Is this meant to implement "commercial level" as 
used in Articles 2 and 3 of the CVA?  
Answer:  
Actually the meaning of the term "Class" as used in Chapter 4 and 5 of Government Notification 
91/2017 is meant to be "Commercial Level " as used in the CVA , Article s 2 and 3.  
Question 13  
Would Myanmar please confirm whether Chapter 4(14) and (15), as well as Chapter 5(19) 
and (20) of Government Notification 91/2017 are meant to implement Article 2.1 (b) and 
Article 3.1(b) of the CVA?  
Answer:  
Myanmar  confirms that the provision of Chapter 4(14) and (15) and 5(19) and (20) in Government 
Notification 91/2017 are meant to implement Article 2.1(b) and 3.1(b) of the CVA . 
Question 14  
With respect to Chapter 4(16)(c) and Chapter 5(21)(c) of Government Notification 
91/2017, doe s Customs have the authority to interpret the 30 -day timeframe flexibly in 
accordance with the nature of goods or industry.  
Answer:  
The chapter 4(16)(c) and 5(21)(c) of Government Notification 91/2017 are meant to be provided 
according to the "ASEAN Custom s Valuation Guide " Method 1.3.4 (Note II 5) and Method 2.3 - "At or 
about the same time " is interpreted as the meaning of within 30 days before or after the date of B/L 
or AWB of the goods being valued (the 30 -day timeframe is based on responses from certa in ASEAN 
Member Countries on valuation questionnaires ). 
Question 15  
Would Myanmar please clarify how Chapter 4 and 5 of Government Notification 91/2017 
implement Article 2.2 and 3.2 of the CVA, which provide that "[w]here the costs and 
charges referred to in paragraph 2 of Article 8 are included in the transaction value, an 
adjustment shall be made to take account of significant differences in such cost and 
charges between the imported goods and [the identical or similar goods] in question 
arising from diff erence in distance and modes of transport"?  
Answer:  
The costs and charges referred to in Article 8.2 are explained in Chapter (3)(9) (a)(b)and (c) of 
Government Notification 91/2017.  
Question 16  
Would Myanmar please explain the meaning of the phrase "the s upplier who sells large 
amount of quantity" in Chapter 6(22) of Government Notification 91/2017. Is this article 
meant to implement in Article 5.1(a) of the CVA?  G/VAL/W/344  
 
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  Answer:  
"The Supplier who sells large amount of quantity " in Chapter 6 (22) of Government Notification 
91/2017 is meant to implement "Greatest Aggregate Quantity " provided in Article 5.1(a) of the CVA.  
Question 17  
Would Myanmar please explain the meaning of the phrase "being valued under the same 
conditions of goods" in Chapter 6(22) of Govern ment Notification 91/2017? Is this article 
meant to implement Article 5.1(a) of the CVA?  
Answer:  
The phrase "being valued under same conditions of goods " in chapter 6(22) of Government 
Notification 91/2017 is meant to implement Article 5.1(a). The phrase "being valued under same 
conditions of goods being imported " intends to be "in the condition as imported ". 
Question 18  
With respect to Chapter 6(22)(a) and (b) Government Notification 91/2017, would 
Myanmar please clarify whether a deduction is made for the  "regular commission fee" and 
the "profit and general cost," or whether, in accordance with Article 5.1 (a) (i) of the CVA, 
a deduction is made for one or the other?  
Answer:  
Myanmar would like to clarify that the chapter 6 (22)(a)(b) of Government Notification 91/2017, the 
deduction of "regular commission fee " and "profit and general cost " are made in accordance with 
Article 5.1 (a)(i) of the CVA . 
Question 1 9 
With respect to C hapter 6(22) (a) and (b) of Government Notification 91/2017 please 
also clarify whether, in accordance with Article 5.1 (a)(i) of the CVA, any deduction for 
commission or profit and general expenses must be in line with the usual amount for sale 
in the cou ntry of importation of goods of the same class or kind.  
Answer:  
The chapter 6 (22) (a) and (b) of Government Notification 91/2017 "commission or profit and general 
expenses " are deducted in accordance with Article 5.1 (a)(i) of the CVA . 
Question 20  
Can Myanmar clarify whether the "[t]ransport charge, insurance fee, and their related 
costs" set out in Chapter 6(22) (c) of Government Notification 91/2017 refers to such 
charge that are incurred within the country of importation, including international 
transport, or for all?  
Answer:  
"Transport charge, insurance fee and their related costs " provided in Chapter 6(22) (c) of 
Government N otification 91/2017 refer to the charges only incurred "within the country of 
importation ". 
Question 21  
Would Myanmar please c larify whether the "other fees of the importing county" 
referenced in Chapter 6(22) (d) of Government Notification 91/2017 is meant to G/VAL/W/344  
 
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  implement the provision in Article 5.1 (a) (iv) of the CVA with respect to, "national taxes 
payable in the country of imp ortation by reason of the importation or sale of goods?"  
Answer:  
Myanmar would clarify that "other fees of the importing country " referenced in Chapter 6 (22) (d) 
of Government Notification 91/2017 is referred to "national taxes payable in the country of 
importation by reason of the importation or sale of the goods " in Article 5.1 (a)(iv) of the CVA .  
Question 22  
Could Myanmar explain which provision of the CVA is implemented by Chapter 6(23) and 
(24) of Government Notification 91/2017?  
Answer:  
The chapter 6 (23) of Government N otification 91/2017 intends to implement the Article 5.1(b) of 
the CVA and chapter 6 (24) of Government N otification 91/2017 intends to implement Article 5.2 of 
the CVA .   
Question 23  
Would Myanmar please indicate whether Article 5(2) of the CVA is implemented in its 
domestic legislation and, if so, where?  
Answer:  
Article 5(2) of the CVA is implemented by the Section 30 of National Law, Sea Customs Act and 
6(24) of Government  Notification 91/2017 itself. The statement "Notwithstanding anything 
contained in any other existing laws as regards the determination of customs value, in determining 
the customs value under this Act, the Ministry of Planning and Finance  may, from time to time, by 
notification in the Gazette, in order to levy the customs duties according to the law on any goods 
exported or imported by any mode of transport,  impose the procedures, rules and regulations to be 
abided in determining the customs value " prescribed under  Myanmar Sea Customs Act Chapter 
(30), Government Notification 91/2017 was issued.  
Question 24  
Would Myanmar please explain the meaning of the phrase "of first trade class" in Chapter 
6(25)(c) of Government Notification 91/2017?  
Answer:  
The meaning of the phase "First Trade Class " in Chapter 6  (25)(c) of Government N otification 
91/2017 is meant to be "First Commercial level " of Article 5.1 of the CVA . 
Question 25  
Please clarify whether Chapter 7(26)(a) of Government Notification 91/2017 is meant to 
implement Interpretative Note to Article (6) of the CVA, which allows the customs 
authority under certain circumstances to consider information obtained from outside the 
country of importation.  
Answer:  
The Chapter 7 (26) of Government Notification 91/2017 is meant to implement the Note of  Article 6 
of the CVA . G/VAL/W/344  
 
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  Question 26  
Please confirm that Chapter 8 (28) of Government Notification 91/2017 is intended to 
read , in relevant part, "no customs value shall be determined based on the following 
provisions" instead of "no customs value shall not  be based on the following provisions" 
(emphasis added).  
Answer:  
Myanmar Customs would like to confirm that Chapter 8(28) of Government Notification 91/2017 is 
intended to read the phrase "No Customs Value shall be determined based on the following 
provisi ons". 
Question 27  
Please explain the meaning of "[t]he lowest customs value" as used in Chapter 8(28)(f) 
of Government Notification 91/2017. Is this meant to implement the prohibition of 
"minimum customs values" in Article 7.2 (f) of the CVA?  
Answer:  
The phrase "lowest customs value " in Chapter 8(28) is meant to be the phrase "minimum customs 
value " in Article 7.2 (f) of the CVA .  
Question 28  
Chapter 9(32) of Government Notification 91/2017 states that "[f]or some matters, tariff 
shall upon the  value of re -imported goods." Could Myanmar please explain under which 
circumstances duties are imposed on the full value of the reimported goods and under 
which circumstances duties are imposed on the value of the overseas processing of the 
reimported goo ds? 
Answer:  
The chapter 9 (32) of Government N otification 91/2017 can be interpreted that the duties are 
imposed only on the value of overseas processing and the value of replacement processing of 
reimported goods. The  duties are not imposed on the full va lue of the reimported goods.  
Question 29  
Article 9.2 of the CVA states that "[t]the conversion rate to be used shall be that in effect 
at the time of the exportation or the time of importation, as provided by each Member." 
Has Myanmar implement this articl e in domestic legislation? If so, can you please notify 
this legislation?  
Answer:  
In order to implement the Article 9.2 of the CVA, Chapter (14) Para (42) is provided in Government  
Notification 91/2017.  
Question 30  
Chapter 14(43) of Government Notificatio n 91/2017 provides, in part, that "[c]onfidential 
information shall not be disclosed without permission of the Director General of the 
Customs Department or the Customs Department other than the requirement of the law." 
Would Myanmar please specify under w hat conditions the Director General gives 
permission to disclose confidential information and under the provision of which law 
confidential information may be disclosed?  G/VAL/W/344  
 
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  Answer:  
Myanmar would specify that the Director General gives permission to disclose t he confidential 
information in the context of judicial proceedings.  
Question 3 1 
Does Chapter 14(44) of Government Notification 91/2017 provide for and appeal to the 
administrative authority, a judicial authority, or elsewhere? Is this provision intended t o 
implement Articles 11.2 of the CVA? Does Myanmar have legislation otherwise 
implementing the requirement of Article 11.2 of the CVA or implementing Article 11.3 of 
the CVA, which provides for written decisions on appeal? If so, could you please notify 
this legislation?  
Answer:  
Chapter 14(44) of Government N otification 91/2017 is meant to implement Article 11 of the CVA 
with respect to Appeal, the Sea Customs Act, Chapter 188. "Any person deeming himself aggrieved 
by any decision or order passed by an offi cer of Customs under this Act may within one month from 
the date of such decision or order, appeal therefrom to the Union Minister of Planning and Finance, 
or, in such cases as the Ministry of Planning and Finance directs, to any officer of Customs not 
inferior in rank to a Competent Customs Official and empowered in that behalf by name or in virtue 
of his office by the Ministry of Planning and Finance. Such officer may, on sufficient cause being 
shown, extend the period of appeal from one month to a period  not exceeding three months.  
Such officer may there upon make such further inquiry, giving the appellant, on his request, 
permission to make an oral statement, and pass such order as he thinks fit, confirming, altering or 
annulling the decision or order a ppealed against:  
- Provided that no such order in appeal shall have the effect of subjecting any person to any 
greater confiscation, penalty or rate of duty than has been adjudged against him in the original 
decision or order. " 
Question 3 2 
Chapter 15(50)(l) of Government Notification 91/2017 provides that "[o]ther related 
documents" must be submitted to the customs officer for valuation. Will Myanmar please 
specify what documents are included in "other related documents are included in "other 
relate d documents?"  
Answer:  
Myanmar specifies that "other related documents " in the Chapter 15(50) (l) means (Dealership 
Agreement, CO Form, Calculations on deductive or computed, or fall back value, Information which 
substantiates the value of identical or simi lar goods, Royalty/Trade mark/License fee/Copyright/ 
Quota/Warranty or licensing agreement and so on…) in case if it is needed to submit.  
Question 3 3  
Chapter 15 (52) of Government Notification 91/2017 provides that "[i]f the procedures 
on customs valuatio n are not complied, the Sea Customs Act shall be applied." 
Can Myanmar provide further explanation of the application of this provision and notify 
the Sea Customs Act?  
Answer:  
The procedure on Customs Valuation means Rules and Regulation of Customs Valuat ion which is 
provided in Sea Customs Act Section (29) and (167) (72). It is meant that Myanmar Customs will 
take action against the importer who violates the rules and regulation on Customs Valuation.  
Section (29)   Owner to declare customs value, etc., of goods in import declaration or shipping bill . G/VAL/W/344  
 
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  29. On the importation into, or exportation from, any customs -port of any goods, whether liable to 
duty or not, the owner of such goods shall, in his import declaration or shipping bill, as the case may 
be, sta te the customs value, quantity and description of such goods to the best of his knowledge 
and belief, and shall subscribe a declaration of the truth of such statement at the foot of such bill.  
Section (167)(72)  Punishments for offences.  
The offences ment ioned in the first column of the following schedule shall be punishable to the extent 
mentioned in the third column of the same with reference to such offences respectively:  
Offences  Section of this Act to  
which offence has  
reference  Penalties  
 If any person makes or signs, or uses, 
any declaration or document used in the 
transaction of any business relating to the 
Customs, knowing or having reason to 
believe such declaration or document to 
be false in any particular, or counterfeits, 
falsifies or fraudulently alters or destroys 
any such document, or any seal, 
signature, initials or other mark made or 
impressed by any officer of Customs in 
the transaction of any business relating to 
the Customs, or, being required under this 
Act to produce any do cument, refuses or 
neglects to produce such document, or, 
being required under this Act to answer 
any question put to him by an officer of 
Customs, does not truly answer such 
question.  General  [Such person or any person concerned 
shall be liable to a pena lty not 
exceeding three times of the customs 
value of the goods or such person or 
any person concerned shall be liable 
to a penalty not exceeding ten million 
kyats or such person or any person 
concerned shall, on conviction of any 
such offence before a Jud ge, be liable 
to imprisonment for a term not 
exceeding three years or to fine or to 
both.]  
 
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